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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of Maharashtra - Subsection

Section 2(1)(c) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019

(c)"arrears of tax, interest, penalty or late fee" means the amount of tax, interest, penalty or late fee, as the case may be,-
(i)payable by an assessee as per any statutory order under the Relevant Act ; or
(ii)admitted in the return or, as the case may be, the revised return filed under the Relevant Act and which has not been paid either wholly or partly ; or
(iii)determined and recommended to be payable by the auditor, in the audit report submitted as per section 61 of the Value Added Tax Act, and whether the notice under section 32 or 32A of the Value Added Tax Act has been issued or not ; or
(iv)in respect of which a notice has been issued, in relation to any proceeding under the Relevant Act ; or
(v)determined to be payable by the assesse where no notice in relation to any proceeding under the Relevant Act is issued, and such arrears of tax, interest, penalty or late fee, pertains to specified period ;